The appraisal district must provide evidence for an ARB hearing upon what condition?

The appraisal district is required to provide evidence for an Appraisal Review Board (ARB) hearing when there is a written request made at least 14 days before the hearing date. This timeline is put in place to ensure that the property owner has adequate notice and time to review the evidence that will be presented. By allowing for this advanced request, both parties can prepare their arguments and evidence effectively, facilitating a more organized and fair hearing process.

This requirement helps maintain transparency and gives the property owner a fair opportunity to contest the appraisal, as they will have access to all relevant information beforehand. In contrast, options suggesting immediate requests or actions taken after a hearing would not allow for proper preparation time and could undermine the fairness of the appeal process.